DG Anti Profiteering Vs Ahmedabad East Infrastructure LLP (GSTAT)
Date: April 1, 2026
Subject Matter
Developer must refund anti-profiteered amount with interest for not passing on ITC benefits.
Summary
The GST Appellate Tribunal has allowed the anti-profiteering complaint, directing the developer to refund the profiteered amount of Rs. 1,20,72,320/- along with 18% interest to homebuyers. A penalty under Section 171(3A) of the CGST Act is also levia…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. These proceedings under section 171 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the Act”) started on the basis of a complaint raised by Sh. Govindbhai A. Patel, Ramlila Govindbhai Patel& Sh. Gunjan Govindbhai Patel, 401, Iscon Arcade, Near Lal Bungalow Char Rasta, C. G. Road Bridge, Ahmedabad — 380 009 (hereinafter re…